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NY L80170

November 1, 2004

CLA-2-94:RR:NC:1:108 L80170


TARIFF NO.: 9405.50.4000; 9602.00.4000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a wax candleholder set and two decorative wax container sets from China.

Dear Ms. Oliver:

In your letter dated October 4, 2004, you requested a tariff classification ruling. The samples, previously requested to be returned, will now be retained.

The submitted samples consist of the following sets:

1) a candleholder set, style number SP05400S, that is composed of an aqua-blue tapered wax candleholder, with matching candle, that features a fluted body measuring approximately 3 ¾ inches in height with an open-top diameter of 3 ¾ inches and an interior-base diameter of 2 ¼ inches;

2) a decorative wax container set, style number K450974, that is composed of a sculpted-leaf wax container, with complementary candle, that measures approximately 7 ¼ inches in height with a 3 ½ -inch diameter across its open top and a 16-inch circumference around its midsection;

3) a decorative wax container set, style number G05204-I, that is composed of an ivory-colored cylinder-shaped wax container, with matching candle, that measures approximately 6 inches in height by 5 inches in diameter.

It is noted that each candle, which features an elongated wick, is cylindrical in shape and measures about 2 inches in height by 2 inches in diameter. Further, it is stated that each of the above-described articles is put up with its candle in a manner suitable for sale directly to users without repacking.

The essential character of these sets is imparted by the candleholder and the decorative wax containers.

The applicable subheading for the candleholder set, style number SP05400S, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the decorative wax container sets, style numbers K450974 and G05204-I, will be 9602.00.4000, HTS, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or includedMolded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.


Robert B. Swierupski

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